The following expenses all need to be incurred by the relevant taxpayers to enable them to earn assessable income, but which one is deductible under sec 8-1 of the Income Tax Assessment Act 1997?

		Child minding expenses incurred to enable a mother to go to work.
		Travel expenses from home to work to enable the taxpayer to work.
		Self-education expenses incurred by a coal miner to enable him to change professions on qualifying as a lawyer.
		The cost of additional food to enable a rugby league player to play in the first grade side for his team.
		The cost of attending a two-day seminar incurred by a professional accountant to enable her to keep up with changes in accounting standards.